Information Letters
Instructions:
More Information:
| An information letter provides general statements of well-defined law without applying them to a specific set of facts. They are furnished by the IRS National Office in response to requests for general information by taxpayers, by congress-persons on behalf of constituents, or by congress-persons on their own behalf. |
| More about Information Letters |
| NOTE: Information letters are advisory only and have no binding effect on the IRS. |
|
Number
|
UILC
|
Subject
|
Released
|
|---|---|---|---|
| 2008-0034 | 1.00-00 | Tax Imposed | 09/23/2008 |
| 2002-0137 | 1.11-00 | Maximum Capital Gains Rate | 09/25/2002 |
| 2001-0047 | 11.00-00 | Receipts for Employees; Requirement of Return, Statement, List | 03/30/2001 |
| 2000-0246 | 21.06-00 | (Former Section 44A Redesignated as Section 21) Expenses for Hous | 09/30/2000 |
| 2009-0037 | 23.00-00 | Credit for Adoption Expenses | 03/31/2009 |
| 2003-0137 | 24.02-00; 152.08-00 | Qualifying Child - In General; Support Test for Children of Divorced Parents | 06/27/2003 |
| 2003-0227 | 24.02-01 | Qualifying Child - Age Limit | 12/30/2003 |
| 2003-0215 | 24.02-01 | Qualifying Child - Age Limit | 09/29/2003 |
| 2009-0046 | 25.00-00 | Interest on Certain Home Mortgages (Credit for) | 03/31/2009 |
| 2004-0079 | 29.00-00 | Credits for Producing Fuel From a Nonconventional Source (Section 44 Redesignated as Section 29) | 03/29/2004 |
| 2001-0207 | 34.00-00 | Certain Users of Gasoline and Special Fuels | 09/24/2001 |
| 2009-0175 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0147 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0102 | 36.00-00 | First-Time Homebuyer Credit | 06/27/2009 |
| 2009-0107 | 36.00-00 | First-Time Homebuyer Credit | 06/27/2009 |
| 2009-0113 | 36.00-00 | First-Time Homebuyer Credit | 06/27/2009 |
| 2009-0131 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0132 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0135 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0137 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0140 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0143 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0152 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0171 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
| 2009-0167 | 36.00-00 | First-Time Homebuyer Credit | 09/25/2009 |
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